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Nurmala Nurmala
LTBI Universitas Negeri Medan
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Journal : Jurnal Media Wahana Ekonomika

 1 
CASH RATIO, EARNING PER SHARE, DEBT EQUITY RATIO, RETURN ON INVESTMENT DAN PENGARUHNYA TERHADAP KEBIJAKAN PEMBAGIAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR PERIODE 2004 – 2009 Nurmala, Nurmala
Jurnal Media Wahana Ekonomika Vol 8, No 2 (2011): Jurnal Media Wahana Ekonomika, Vol. 8 No. 2, Juli 2011
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v8i2.4265

Abstract

This Research is purposed to find to examine and prove the influence of Cash Ratio, Debt Equity Ratio, Earning Per Share, and Return On Investment to Manufacture Dividend Distribution Policy at Indonesia  Share Exchange in 2004 – 2009.The hypothesis submitted are; There’s a significant influence of Cash Ratio, Debt Equity Ratio, Earning Per Share and Return On Investment to Dividend Distribution Policy.  This research population is Manufacture Company listed on Indonesia  Share Exchange. Using this sampling purposive way, known that 26 (twenty six) sample of company always distribute its dividend from 2004 – 2009.This analyze is using double correlation to find the connection of each independent and dependent variable, and using test –t and –F to find the influence of each other simultantly.The result shown that; There’s a significant correlation of Cash Ratio, Debt Equity Ratio, Earning Per Share and Return On Investment to Dividend Distribution Policy. Key words: correlation, debt, dividend, policy
Analisis Arus Kas Sebagai Ukuran Tingkat Likuiditas Perseroan Pada PT. Kalbe Farma Tbk Jusmani, Jusmani; Nurmala, Nurmala; Emilda, Emilda; Eko Putra, Andri
Jurnal Media Wahana Ekonomika Vol. 19 No. 4 (2023): Jurnal Media Wahana Ekonomika, Januari 2023
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v19i4.11024

Abstract

ABSTRAK Sasaran riset yang ingin dicapai melihat perkembangan parameter arus(aliran) kas digunakan yakni rasio Likuiditas Perusahaan pada PT. Kalbe Farma Tbk, penelitian dilakukan secara deskriptif, sedangkan sumber informasi yang dipakai yaitu data sekunder. Prosedur penghimpunan data yang dipakai yaitu dokumentasi. Analisis kualitatif dan kuantitatif dipakai untuk prosedur riset. Teknis analisa data nan dipakai yaitu menghitung likwiditas perusahaan menggunakan informasi arus(aliran) dana pada Operating Cash Flow Ratio (AKO), Cash Flow Coverage Ratio to Interest (CKB), Capital Expenditure Ratio (PM), Total Debt Ratio (TH). Setelah dilakukan penelitian, diperoleh hasil bahwa rata-rata likuiditas perseroan tahun 2018 sampai dengan tahun 2020 pada PT. Kalbe Farma Tbk yang dianalisis dengan menghitung Operating Cash Flow Ratio (AKO), Cash Flow Coverage Ratio to Interest (CKB), Capital Expenditure Ratio (PM) dinyatakan baik dan disebutkan tidak baik yang dianalisis dengan Total Rasio Utang (TH). Kata Kunci: arus kas, likuiditas ABSTRACT The research target to be achieved is to see the development of the cash flow parameter used, namely the Company's Liquidity ratio at PT. Kalbe Farma Tbk, research was conducted descriptively, while the source of information used was secondary data. The data collection procedure used is documentation. Qualitative and quantitative analyzes are used for research procedures. The data analysis technique used is to calculate the company's liquidity using information on the flow of funds in the Operating Cash Flow Ratio (AKO), Cash Flow Coverage Ratio to Interest (CKB), Capital Expenditure Ratio (PM), Total Debt Ratio (TH). After conducting research, the results obtained were that the company's average liquidity from 2018 to 2020 at PT. Kalbe Farma Tbk which was analyzed by calculating the Operating Cash Flow Ratio (AKO), Cash Flow Coverage Ratio to Interest (CKB), Capital Expenditure Ratio (PM) was stated to be good and said to be not good which was analyzed by the Total Debt Ratio (TH). Keywords: cash flow, liquidity
Pengaruh Analisis Penerimaan Pajak Rokok, Perhitungan Dana Bagi Hasil Pajak Rokok, Alokasi Dana Bagi Hasil Pajak Rokok Terhadap Pendapatan Daerah Pada Badan Pengelolaan Keuangan Dan Aset Daerah Provinsi Sumatera Selatan Saputra, Anggi; Nurmala, Nurmala; Saladin, Hendry
Jurnal Media Wahana Ekonomika Vol. 20 No. 4 (2024): Jurnal Media Wahana Ekonomika, Januari 2024
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v20i4.14588

Abstract

ABSTRAK Penelitian ini merupakan kajian kuantitatif tersendiri yang berarti menguji spekulasi Penerimaan pajak rokok, Perhitungan dana bagi hasil pajak rokok, alokasi dana bagi hasil pajak rokok terhadap pendapatan daerah pada Badan Pengelolaan Keuangan Dan Aset Daerah Provinsi Sumatera Selatan D tahuni 2020-2021. Informasi yang digunakan adalah informasi pilihan, populasi dalam penelitian ini adalah 17 kabupaten/kota yang terdaftar di Badan Pengelolaan Keuangan Dan Aset Daerah Provinsi Sumatera Selatan. Dalam penelitian ini pencipta menggunakan contoh 17 informasi meliputi biaya rokok. Prosedur ilmiah yang digunakan dalam penelitian ini adalah berbagai kekambuhan langsung dengan bantuan program SPSS 26 for windows. Hasil uji spekulasi menyimpulkan bahwa sampai batas tertentu bahwa secara parsial variabel penerimaan pajak rokok berpengaruh terhadap pendapatan daerah sebesar 0,00 < 0,05, variabel perhitungan dana bagi hasil pajak rokok berpengaruh signifikan terhadap pendapatan daerah sebesar 0,00 < 0,05, variabel alokasi dana bagi hasil pajak rokok perusahaan tidak berpengaruh signifikan terhadap pendapatan daerah sebesar 0, 726 > 0,05 dan dapat disimpulkan bahwa secara simultan yaitu terdapat pengaruh antara variabel Penerimaan Pajak Rokok, Perhitungan Dana Bagi Hasil Pajak Rokok dan Alokasi Dana Bagi Hasil Pajak Rokok terhadap pendapatan daerah sebesar 0, 000 < 0,05. Kata Kunci : Penerimaan pajak rokok, Perhitungan dana bagi hasil pajak rokok, alokasi pajak rokok, pendapatan daerah. ABSTRACT This research is a separate quantitative study, which means testing the speculation of cigarette tax revenues, calculation of the profit sharing of cigarette taxes, the allocation of funds for cigarette tax revenues on regional income at the Regional Financial and Asset Management Agency of South Sumatra Province D in 2020-2021. The information used is selected information, the population in this study is 17 districts/cities registered with the Regional Financial and Asset Management Agency of South Sumatra Province. In this study the authors use examples of 17 information that includes the cost of cigarettes. The scientific procedure used in this research is direct looping with the help of SPSS 26 for windows program. The results of the speculation test concluded that to a certain extent the cigarette tax revenue variable had a partial effect on regional income of 0.00 < 0.05, the variable for the calculation of cigarette tax revenue had a significant effect on local revenue of 0.00 < 0.05, the Allocation variable The company's cigarette tax revenue sharing fund has no significant effect on regional income by 0.726 > 0.05 and it can be concluded that simultaneously there is an influence between the variables of Cigarette Tax Revenue, Calculation of Profit Sharing of Cigarette Tax Funds and Allocation of Cigarette Tax Revenue Sharing on regional income of 0.000 < 0.05. Keywords: Cigarette tax revenue, calculation of cigarette tax revenue sharing funds, cigarette tax allocation, regional income.
Analisis Audit Internal Sumber Daya Manusia Pada Kantor Pengawasan Dan Pelayanan Bea Dan Cukai Type Madya Pabean B Palembang Anggraini, Musdalifa; Nurmala, Nurmala; Rismansyah, Rismansyah
Jurnal Media Wahana Ekonomika Vol. 21 No. 2 (2024): Jurnal Media Wahana Ekonomika, Juli 2024
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v21i2.16123

Abstract

ABSTRAK Penelitian ini dilakukan untuk menguji hipotesis tentang dampak kegiatan personalia, penerimaan, perencanaan dan penempatan, serta pelatihan dan pengembangan terhadap audit internal sdm. Populasi yang menjadi fokus penelitian ini adalah seluruh karyawan di Kantor Pengawasan dan Pelayanan Bea dan Cukai Type Madya Pabean B Palembang. Metode penelitian ini memakai pendekatan statistik deskriptif, yang bertujuan untuk menganalisis data dengan cara mendeskripsikan atau menggambarkan data yang telah dikumpulkan, dan kemudian membuat kesimpulan berdasarkan analisis tersebut. Teknik analisis data penelitian ini memakai perangkat lunak SPSS (Statisticals Product and Service Solutions). Hasil uji hipotesis menunjukkan bahwa secara simultan, kegiatan personalia, rekrutmen, perencanaan dan penempatan, serta pelatihan dan pengembangan memiliki pengaruh positif dan signifikan terhadap audit internal sumber daya manusia. Secara parsial, juga terdapat pengaruh positif serta signifikan dari masing-masing variabel tersebut terhadap audit internal sumber daya manusia. Temuan ini diperkuat dengan nilai F hitung yang > dari F tabel (14,053 > 3,23) dengan signifikansi 0,000 < 0,001, mengindikasikan penolakan H0 dan penerimaan Ha. Nilai thitung untuk kegiatan personalia (0,840), rekrutmen (0,467), perencanaan dan penempatan (1,635), serta pelatihan dan pengembangan (5,141) masing-masing menunjukkan bahwa Ha diterima dan Ho ditolak, karena thitung < atau > dari ttabel dengan nilai signifikansi minus dari 0,05. Kata Kunci: Kegiatan Personalia, Rekrutmen, Perencana dan Penempatan, Pelatihan Dan Pengembangan, Audit Internal Sumber Daya Manusia. ABSTRACT This research was conducted to test hypotheses about the impact of personnel activities, recruitment, planning and placement, as well as training and development on internal HR audits. The population that is the focus of this research is all employees at the Customs and Excise Supervision and Service Office Type B Palembang. This research method uses a descriptive statistical approach, which aims to analyze data by describing or illustrating the data that has been collected, and then making conclusions based on this analysis. This research data analysis technique uses SPSS (Statistical Product and Service Solutions) software. The results of the hypothesis test show that simultaneously, personnel activities, recruitment, planning and placement, as well as training and development have a positive and significant influence on internal human resources audit. Partially, there is also a positive and significant influence of each of these variables on the internal audit of human resources. This finding is strengthened by the calculated F value which is > from F table (14.053 > 3.23) with a significance of 0.000 < 0.001, indicating rejection of H0 and acceptance of Ha. The tcount value for personnel activities (0.840), recruitment (0.467), planning and placement (1.635), and training and development (5.141) respectively shows that Ha is accepted and Ho is rejected, because tcount is < or > from ttable with a minus significance value from 0.05. Keywords : Personnel Activities, Recruitment, Planning and Placement, Training and Development, Internal Audit of Human Resources.
Analisis Penerapan Tax Planning Atas Pajak Penghasilan Badan Pada PT. Semen Baturaja (Persero) yang Terdaftar di Bursa Efek Indonesia Armelia, Chintia; Nurmala, Nurmala; Valianti, Reva Maria
Jurnal Media Wahana Ekonomika Vol. 22 No. 2 (2025): Jurnal Media Wahana Ekonomika, Juli 2025
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v22i2.19583

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui penerapan perencanaan pajak atas Pajak Penghasilan Badan pada PT. Semen Baturaja (Persero) dalam mengefektifkan PPh Badan terutang. Metode penelitian ini menggunakan deskriptif kualitatif, dimana proses menganalisis perhitungan yang telah dilakukan oleh PT.Semen Baturaja (Persero) Tbk mengenai penerapan perencanaan pajak dalam meminimalkan dan mengefisienkan pajak penghasilan badan. Hasil analisis laporan laba rugi dan rekonsiliasi fiskal menyimpulkan bahwa perencanaan pajak yang dilakukan oleh PT.Semen Baturaja (Persero) Tbk periode 2017-2021 diketahui tidak memiliki utang PPh Badan namun perusahaan mengalami kelebihan bayar yang mengakibatkan pembayaran pajak dimuka pada periode tersebut, hal ini dikarenakan perusahaan mengalami rugi fiskal yang mengakibatkan perhitungan taksiran PPh tidak dapat diperkenakan tarif PPh yang berlaku, sehingga tidak ada penghematan atau efisiensi PPh Badan periode 2017-2021. Kata Kunci: Perencanaan Pajak, PPh Badan. ABSTRACT This study aims to determine the application of tax planning on Corporate Income Tax at PT.Semen Baturaja (Persero) in making the corporate income tax payable effective. This research method uses descriptive qualitative, where the process of analyzing the calculations that have been carried out by PT.Semen Baturaja (Persero) Tbk regarding the application of tax planning in minimizing and making corporate income tax efficient. The results of the analysis of profit and loss statements and fiscal reconciliation conclude that tax planning carried out by PT.Semen Baturaja (Persero) Tbk for the period 2017-2021 is known to have no corporate income tax debt, but the company is experiencing overpayment which results in prepayment of taxes in that period, this is because the company experiences a fiscal loss which results in the calculation of estimated PPh not being subject to the applicable PPh rate, so there is no saving or efficiency for Corporate Income Tax for the 2017-2021 period. Keywords : Tax Planning, Corporate Income Tax.
Co-Authors Ahada Wahyusari Ahmad luviadi, Ahmad Aji Mulyana Alexander Alexander, Alexander Allein, Nur Du Alwi Alwi Amal U, Claudiya Amalia, Almira Amanda, Nurulia Putri Ana Nurhasanah, Ana Andani, Ayu Andri Eko Putra, Andri Eko anggi saputra Anggoro, Kiki Juli anggraini, Depita Anggraini, Musdalifa Anisia Kumala Masyhadi, Anisia Kumala Apriani, Riska Arafat, Zarisnov Ariansyah, Imam Arifin , Mohammad Aryo Arinta, Devi Arviani Aris, Mutia Nurfadila Arisandy, Eky Armelia, Chintia Attiya, Adel A. Ayu, Ayu Baharuddin Paloloang Bahctiar, Azye Albar Bukhari Bukhari Chairunnisa Chairunnisa Cicilia, Angelika Yesyurun D Pentiana Darmayanti, Mita Dassir, Muh Dedi Herdiansyah Dedi Setiawan Dessy Wardiah, Dessy Desvira Zain Devi Wulandari Dewi, Anita Kusuma Diana Indriani Diansah, Edo Ardo Arta Didik Santoso Dina Dina, Dina Durratul Hikmah Edduar Hendri, Edduar Edy Sutrisno ekawati, Siti Lusiana Ekawati Eko Putra, Andri Emilda , Emilda Emilda, Emilda Emma Lilianti, Emma Endang Asliana Eny Enawaty Eri Sasmita Susanto Erman Anom Fabio Testy Ariance Loren Fadhillah, Dimas Ari Farhan, Muh Fatma Fatmah Fatmah FATTAH, ABD. Febriani, Erna fitria, Nurul Fitria Frimpong Oppong, Richard Gantari, Nadiyah Sadira Gautami, Sanya Gelar Dwirahayu Geovani Butar Butar, Indah Gustina, Wahyu Haedar Haedar, Haedar Hafifah, Maesara Nur Hafni Zahara Hamdiah Hamdiah Hardiansyah Hardiansyah Hariri, Mochammad Sofyan Harry Andheska Hasibuan, Nuri Azri Hastono , Tri Hastono, Tri Hasymi Rinaldi, Hasymi Hedy Hardiana Herlina, Kartini Husna Amalya Melati Husna, Arina Himatul Husnul Khatimah Ibrahim, Muh Syahril Sidik Ida Ayu Putu Sri Widnyani Idawati Idawati Imamsyah, Mirham INDAH PUSPITASARI Irwan Irwan Isnaini Leo Shanty Jamilah Jamilah Janah, Siti Nuraitul Jumadiah Wardati Junaidi Junaidi Jusmani, Jusmani Kamilah, Anita Keisha Putri Dwiyan KOSASIH KOSASIH, KOSASIH Kurbani, Adie Kurnianti, Mega Ayu Kustiawati, Dedek Kuswidyanarko, Arif Laksana, Ryan Putra Larasari, Suryani Legi Elfitra Leny Megawati Lubna Irhamna ludwiga, Sevira Adellia Lutfiah Nurhikmah M. Aryo Arifin Madinah Putri, Asda Kus Mahdar, Mahdar Mareny , Riada Mareny, Riada Mareta , Fitri Margaretta, Yossy Reza Marlina Marlina Masriani . Mazdalifah, Nur Meilisa Wulandari Melisa Melisa Mendrofa, Petra Ledi Cahyani Mia Amalia Miranti Miranti Mohammad Aryo Arifin, Mohammad Aryo Muh. Rizal Mursalin, M Muslikha, Al MUSTAMIN IDRIS Mutmainna, ST Nadhiratun Nisa , Siti Natasyah, Natasyah Nelmi, Nelmi Nilsya, Nilsya Ninin Non Ayu Nisa’ Ulul Mafra Nopi Anggraini Nor Azhari Azman, Mohamed Novianti, Serli Novieyana, Sarifah Novita , Divia Nugraha, Safaat NUR AINI Nur Faliza Nur, Syurya Muhammad Nuraitul Janah , Siti Nuraziza, Safitra Nurhasanah Nurhasanah Nurhayadi Nurhayati Nurhayati Nurlela Nurlela Nurlia Nurlia Nurmalasari Nurmalasari Nurmasyitah Nurmasyitah Nurul Arfinanti Nurwandri, Andri Okterianda, Yona Paisa, Deiske Natasha Parwita, Sari Pentiana, Destia Pradana, Satria Adi Prasongko, Wahyu Agung Pratama, Edo Erlangga Pratiwi, Aliya Pratiwi, Hatirah Putri Purba, Asnan Putra, Andre Eko Putra, Arizal Eka Putri Andini, Putri Putri Putri, Putri Putri, Desty Fiana Rachman, Artie Arditha Rahmat Rasmawan Rahmawati, Oktafiyah Kurnia Ramadhan, Muhammad Rohim Reva Maria Valianti, Reva Maria Ridwansyah, Eksa Rifan, Muhamad Rina Malahayati Risdayanti, Risdayanti Riskiyani, Nisa Dewi Rismansyah Ruhmanuddin, Ruhmanuddin Rusmianto, Rusmianto Safitri, Hanifah Sahputra, Rachmad Saladin, Hendry Salu, Vera Kartika Samsinar Samsinar Saptomo, Endro Saputra, Jumadil Saputri, Andini Saputri, Siska Fitriyani Sari, Resi Puspita Sari, Yumelda Sasmita, Yanti Satpathy, Maheswar Secelean, Nicolae Adrian Setiabudiarto, Rizky Asyahri Sihombang, Eka Sihombing, Eka Siti Aisyah Siti Nur Fatimah Sondang Sidabutar, Sondang Sri Lastuti Sri Minda Murni Sudirman, Angrina Ananta Sugianto Sugianto Suhardi Suhardi Sukayasa Sulham, Sulham Sulina, Sulina Sullaida, Sullaida Supratman Supratman, Supratman Syafrizal Syafrizal Syafruddin Syafruddin Syam, Nur Fadhilah Syarifah Syarifah, Syarifah Tambunan, Nani Astuti Tazri, M. Tiarnida Nababan Totok Sudiyanto, Totok Undang Rosidin vitapratiwi, Vita Pratiwi Wadati, Jumadiah Widiarta, I Made Yan Putra, Alhadi Yanti, Eli Delvi Yulia Fitri Yuliana Yuliana yunardi, yunardi Yuniarti, Evi ZA, Zahra Tenri Sengngeng Zhou, Weihuan